Corporate Social Responsibility By CA. Kamal Garg - 5th Edition 2025 - Bharat Law House

Bharat's Corporate Social Responsibility (CSR) – 5th Edition (Updated for 2025) by renowned corporate law expert CA. Kamal Garg is an authoritative, exhaustive commentary published by Bharat Law House. Designed to meet the stringent compliance and reporting demands of corporate governance in India, this comprehensive manual decodes Section 135 of the Companies Act 2013 alongside the latest statutory rules, amendments, and SEBI mandates.

This guidebook highlights Business Responsibility and Sustainability Reporting (BRSR) as notified by SEBI, offering step-by-step guidance on ESG (Environmental, Social, and Governance) compliance, impact assessment, and CSR committee procedures. Engineered for professionals, corporate legal advisors, and professional exam candidates, it balances theoretical depth with real-world compliance frameworks.

Whether you are a practicing Chartered Accountant, Company Secretary, corporate lawyer, or a candidate preparing for CA, CS, CMA, or specialized law exams, this best-in-class legal and corporate law book in India provides high-intent readers with the exact tools needed to ensure flawless corporate compliance and governance.

KEY FEATURES

• Author & Authority: Written by acclaimed legal and corporate specialist CA. Kamal Garg.

• Reputed Publisher: Published by Bharat Law House, a leading name in tax and professional legal publishing in India.

• Edition: 5th Edition 2025 / Updated 2026 Edition, capturing all recent MCA circulars and SEBI guidelines.

• Binding Type: High-quality Paperback formatting, designed for easy workspace reference and academic study.

• SEBI BRSR Integration: Comprehensive coverage of Business Responsibility and Sustainability Reporting (BRSR) obligations for listed entities.

• Corporate Law Alignment: Full analysis of Section 135, Schedule VII, and CSR Policy Rules under the Companies Act 2013.

• Exam & Practice Relevant: Tailor-made for CAs, CS, CMAs, corporate legal advisors, and law students in India.

WHAT THIS BOOK COVERS

• Section 135 of Companies Act 2013: Detailed breakdown of threshold limits, net profit calculation, mandatory CSR expenditure, and treatment of unspent CSR funds.

• Business Responsibility & Sustainability Reporting (BRSR): SEBI framework, reporting formats, ESG metrics, core BRSR indicators, and assurance guidelines for listed companies.

• CSR Committee & Governance: Role of the Board of Directors, CSR Committee formation, policy formulation, execution strategies, and monitoring mechanisms.

• Schedule VII Activities: Eligible CSR sectors including education, healthcare, environmental sustainability, disaster management, rural development, and heritage preservation.

• Impact Assessment & Audits: Mandatory CSR impact assessment rules, registered implementation agencies, statutory reporting, and annual disclosures in financial statements.

WHO SHOULD BUY

• Chartered Accountants & CS Professionals: CAs, Company Secretaries, and CMAs handling corporate compliance, audit, and governance advisory.

• Corporate Legal Counsel & Executives: In-house legal teams, CSR managers, ESG directors, and board advisors.

• Professional Exam Candidates: CA Final, CS Professional, and CMA students preparing for advanced corporate law and governance papers.

• Law Students in India: Students pursuing LL.B, LL.M, or corporate law specializations focusing on corporate governance and sustainability law.

WHY THIS BOOK 

• Complete BRSR & ESG Focus: Goes beyond basic CSR rules to provide actionable guidance on SEBI's modern Business Responsibility and Sustainability Reporting requirements.

• Practical Compliance Frameworks: Features illustrative examples, checklists, and statutory disclosures that simplify complex corporate filings.

• Trusted Authorship: CA. Kamal Garg's clear, structured commentary renders intricate corporate regulations accessible and easy to implement.

PRODUCT DETAILS

• Title: Bharat's Corporate Social Responsibility (including BRSR notified by SEBI)

• Author: CA. Kamal Garg

• Publisher: Bharat Law House

• Language: English

• Edition: 5th Edition 2025 

• Format: Paperback

BENEFITS

• Ensure Full Corporate Compliance: Avoid regulatory penalties by mastering MCA and SEBI CSR reporting requirements.

• Master SEBI BRSR Standards: Implement top-tier ESG and sustainability reporting practices for listed and unlisted corporate clients.

• Excel in Professional Examinations: Gain concise, exam-oriented conceptual clarity for CA, CS, and corporate law assessments.

CALL TO ACTION

Essential Corporate Governance Reference: Stay fully compliant with the latest SEBI BRSR mandates and corporate law rules. Order your copy of CA. Kamal Garg's CSR guide today!